1995 (8) TMI 75

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....rder dated 22nd November, 1994 rendered by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, by which the value of the larger corrugated cartons used for packing purposes came to be included for determining tax liability. The only question which was urged before was in relation to the tooth powder and no other part of the decision was questioned. The relevant part of the findin....

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....h packs and the small cartons in which they are placed would not take the weight and would disintegrate, the tins would get dented and scratched and would become unmarketable.... The packing, therefore, is only for the purpose of safety in transport." The Tribunal after considering the above observation of the Collector, however, proceeded to observe as under : "From the Explanation given by....

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....t is reasonable to hold that the degree of packing in this case is one which would be normal packing for the goods in order to avoid any damage to the product as...." From the above observations it would appear that there was a lack of proper perception and a proper understanding of the order passed by the Collector (Appeals). 2. The position in law has now been clarified by this Court in Go....

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....factory gate. If it is, then its cost is liable to be included in the value of the goods; and if it is not, the cost of such packing has to be excluded." In the instant case, therefore, it is necessary to reach a definite conclusion whether the larger cartons in which smaller cartons containing tooth powder tins were packed were the one in which ordinarily in the course of wholesale trade the s....